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Each shade requires a total of $ 6 5 . 0 0 in direct materials that includes 4 adjustable poles that cost $ 5 .

Each shade requires a total of $65.00 in direct materials that includes 4 adjustable poles that cost $5.00 each. Shadee expects to have 120 in direct materials inventory on May 1,100 poles in inventory on May 31, and 110 poles in inventory on June 30.

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